Fabio
76b8ec33a7
Ingested titles 12–51 and 54 from OLRC USLM XML @119-100 (the whole Code now, uniform edition; Title 53 is reserved/empty). LegalText 11,221 -> 59,740; repo total 105,704 records. Deterministic (byte-identical rerun, verified on Title 42's 8,356 sections); make check green. make legal-us-code default now covers every title. Co-Authored-By: Claude Opus 4.8 <noreply@anthropic.com>
42 lines
1.9 KiB
Markdown
42 lines
1.9 KiB
Markdown
---
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type: "LegalText"
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title: "15 U.S.C. § 382"
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description: "Assessment of net income taxes"
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jurisdiction: "us"
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corpus: "united_states_code"
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kind: "code_section"
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title_number: 15
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title_name: "COMMERCE AND TRADE"
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chapter_number: "10B"
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chapter_name: "STATE TAXATION OF INCOME FROM INTERSTATE COMMERCE"
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section: "382"
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citation: "15 U.S.C. § 382"
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status: "current"
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release_point: "119-100"
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release_date: "2026-06-26"
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source: "official"
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source_url: "https://uscode.house.gov/download/releasepoints/us/pl/119/100/xml_usc15@119-100.zip"
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source_identifier: "/us/usc/t15/s382"
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source_file: "data/legal/raw/us/code/title-15/usc15.xml"
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source_hash: "6d8ed98ca07210205144e2eee8b715f3ac3160e0fe9cea7571c852d8f7cf391e"
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raw_snapshot_hash: "6982338d990ef19d6b52bff6825089bdd6d0ee1233d9382673faf533decd5059"
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text_hash: "55f692cb761bba77e8a640d2f77d543b3f756e80c6615b50b99585e1cd60b55b"
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retrieved_at: "2026-07-04"
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confidence: "official"
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tags: ["legal", "us-code"]
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---
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# 15 U.S.C. § 382 - Assessment of net income taxes
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## Text
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(a) Limitations No State, or political subdivision thereof, shall have power to assess, after September 14, 1959, any net income tax which was imposed by such State or political subdivision, as the case may be, for any taxable year ending on or before such date, on the income derived within such State by any person from interstate commerce, if the imposition of such tax for a taxable year ending after such date is prohibited by section 381 of this title.
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(b) Collections The provisions of subsection (a) shall not be construed—
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(1) to invalidate the collection, on or before September 14, 1959, of any net income tax imposed for a taxable year ending on or before such date, or
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(2) to prohibit the collection, after September 14, 1959, of any net income tax which was assessed on or before such date for a taxable year ending on or before such date.
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(Pub. L. 86–272, title I, § 102, Sept. 14, 1959, 73 Stat. 556.)
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